Analisis Faktor-Faktor yang Mempengaruhi Kinerja Auditor Inspektorat Provinsi Sumatera Utara dengan Independensi Auditor sebagai Variabel Moderating
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Date
2023Author
Rahmawati, Tuti
Advisor(s)
Erwin, Keulana
Khadafi, Muamar
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This study aims to determine the factors that influence the performance of the inspectorate auditor in North Sumatra province with auditor independence as a moderating variable. This type of research is causality research, namely research that aims to analyze possible causal relationships based on observations. This research was conducted using primary data with a survey method obtained by distributing questionnaires to the auditors. The results of this study are that the first hypothesis is accepted, the Experience variable (X1) has a significant effect on the Auditor Performance variable (Y). The second hypothesis is accepted, the Knowledge variable (X2) has a significant effect on the Auditor Performance variable (Y). The third hypothesis is rejected, the Auditor Motivation variable (X3) has no significant effect on the Auditor Performance variable (Y). The fourth hypothesis is accepted, meaning that Experience (X1), Knowledge (X2), Auditor Motivation (X3) and Independence (Z), have a significant effect simultaneously (simultaneously) on the Auditor Performance variable (Y). The fifth hypothesis is accepted that the Independence variable (Z) is a moderator variable that influences the relationship between Experience (X1) and Auditor Performance (Y). The sixth hypothesis is accepted that the Independence variable (Z) is a moderator variable that influences the relationship between Knowledge (X2) and Auditor Performance (Y). The seventh hypothesis is rejected, the Independence variable (Z) is not a moderator variable that affects the relationship between Auditor Motivation (X3) and Auditor Performance (Y). In order for the auditor's experience at the Inspectorate of North Sumatra Province to be of higher quality, it is best to be able to pay attention to the level of education and conduct training regarding auditing and understanding regulations as an auditor. So that the auditors understand better and can carry out their duties properly, because the knowledge and education gained to audit requires a lot of experience. In addition, an auditor will learn a lot from the various cases he handles so that the auditor's performance can be of high quality.
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